一、目前国有企业会计委派制存在的问题 (一)会计派出机构的权威性不够,会计监督保障力量不足在政府塑造产权主体的过程中,国有控股企业成为国家的产权代表,体现在会计委派制度中的特点为:国有控股企业的其中某个部门成为会计派出机构,管理下派的会计人员。在这种操作模式下,下派会计人员的直接上级为产权单位的部门负责人,而国有企业的经营者则直接由产权单 First, the current state-owned enterprise accounting appointments existing problems (A) the authority of the accounting agency is not enough, inadequate accounting supervision to protect the power in the process of shaping the government’s ownership of the main state-owned enterprises to become the country’s property representative, reflected in the accounting system Among the features are: One of the departments of a state-controlled enterprise becomes an accounting dispatching agency and manages the accountants under the school. Under this mode of operation, the direct supervisor of the lower accounting staff is the head of the department of the title company, while the manager of the state-owned enterprise is directly controlled by the title of the title